Individual Income Tax Deadlines

Medium

2023

January 17

  • Important Note:  Because January 15 falls on a Sunday and January 16 is a holiday, any return, tax payment, estimated payment or other required action is not due until Tuesday, January 17.
  • Fourth quarter 2022 estimated income tax payment is due.

April 15

  • The three year statute of limitation to file an original return to claim a refund of estimated tax or withholding for 2019 income tax return, regardless whether an automatic extension to file was obtained.                                    

April 18

  • Important Note:  Emancipation Day in Washington, DC, a recognized federal holiday, is always on April 16 of each year. In 2023, April 16 falls on Sunday. When the 16th falls on a Sunday, the holiday is observed on Monday the 17th.
  • Therefore, Monday, April 17, is a federal holiday. Federal returns/payments normally due on April 15, 2023, will not have to be filed/paid until Tuesday, April 18, 2023.
  • 2022 Form ND-1 or ND-EZ Individual Income Tax Return and tax are due.
  • First quarter 2023 estimated income tax payment is due.

June 15

  • Second quarter 2023 estimated income tax payment is due. 
  • Nonresident alien individual only: If the due date (without extension) of the annual federal income tax return
    (Form 1040NR or 1040NR-EZ) for the 2022 calendar year is June 15, the due date of the North Dakota income tax return for the 2022 calendar year is June 15.

September 15

  • Third quarter 2023 estimated income tax payment is due.

October 16

  • Important Note:  Because October 16 falls on a Sunday, any return, tax payment, estimated payment or other required action is not due until Monday, October 16.
  • Extended 2022 Form ND-1 or ND-EZ Individual Income Tax Return is due.
  • Last day 2022 individual income tax return may be filed electronically through Federal/State Electronic Filing Program. (Note: This date is set by the Internal Revenue Service and is subject to change.)
  • Note: If your return is rejected, we provide a 5-day perfection period to resubmit your return electronically without penalty (and considered current).